A Company's Beginning Work in Process Inventory Consisted of 20,000

Multiple Choice

A company's beginning Work in Process inventory consisted of 20,000 units that were 80% complete with respect to direct labor.A total of 90,000 were finished during the period and 25,000 remaining in Work in Process inventory were 40% complete with respect to direct labor at the end of the period.Using the weighted-average method,the equivalent units of production with regard to direct labor were:

A) 46,000.
B) 100,000.
C) 76,000.
D) 90,000.
E) 116,000.